This research, aimed to determine the best dose of phosphonate calcium and boron (phosphorus pentoxide, calcium oxide and boron - Magnet-B) in growing hybrid cucumber SLICER 160 EM AMERICAN HYB F1. the statistical design of randomized complete block design (RCBD) with 4 treatments and 3 replications was used for the execution of this research. The components in the hybrid Gherkin study were American Slicer EM 160 F1 HYB, with four doses of calcium and boron phosphonate in twin planting under the trellis system under the leaf system. The treatments were three doses of calcium and boron phosphonate (0.25, 0.50 and 0.75 l.ha-1) in twin planting under trellis system, with three replications with a total of 12 experimental units, the execution of the experiment was carried out between August 2013 until the end of October 2013. using this experiment for hybrid seeds EM cucumber American Slicer 160 HYB F1. The variables evaluated were: plant height , fruit weight , fruit length , fruit diameter, number of fruits produced per plant , number of fruit per plant , fruit yield in kg ha-1 and economic analysis of treatments fruits studied . the findings of the research were: With the application of 0.75 l.ha-1 and B Ca phosphonate (T3) higher average yields with 366,117.4 kg ha-1, 501.6 g of fruit weight, 37.4 cm long and 15.8 fruit fruits were reported statistically plant harvested by beating the other treatments. With the control treatment (T0), lower average number of flowers per plant were reported, plant height, yield in kg ha-1, fruit weight, fruit length, number of fruit per plant and diameter fruit. Increasing doses Phosphonate Ca and B compared to control treatment was adjusted to a responsive function in increasing the number of fruit per plant, fruit diameter, length of the fruit, fruit weight and yield in kg fruit. ha-1 whose resulting equations were positive linear character and high ratios of correlation (r) from 96.69% to 99.3% between doses phosphonate Ca and B (independent variable) and the number of fruit per plant, diameter fruit, fruit length, fruit weight and yield in kg ha-1 as dependent variables. With the T3 (0.75 l.ha-1 phosphonate Ca and B) reached the highest value B / C with 1.29 and a net profit of S / .12351.25 nuevos soles per year, followed by T2 treatments (0.5 l.ha-1 phosphonate Ca and B). T1 (0.25 l.ha-1 and B Ca phosphonate) and T0 (control) who obtained values B / C of 1.18, 0.98 and 0.93 with net profit of S / .5417.60, S /.- 308.86, and S / .-541.55 nuevos soles respectively